SCHEDULES
F1SCHEDULE 10BVAT treatment of vouchers issued on or after 1 January 2019
Annotations:
Amendments (Textual)
Multi-purpose vouchers: special rules
6
A voucher is a multi-purpose voucher if it is not a single purpose voucher.
A voucher is a multi-purpose voucher if it is not a single purpose voucher.
Sch. 10B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 17 para. 5